Texas House Bill HJR116

Texas 2015 - 84th Regular

Caption

Proposing a constitutional amendment authorizing the governing body of a political subdivision to provide an additional exemption from ad valorem taxation of the residence homesteads of certain surviving spouses of peace officers and firefighters killed in the line of duty.

Impact

The adoption of HJR116 would amend Section 1-b of Article VIII in the Texas Constitution, granting local governments the authority to exempt all or a portion of the appraised value of a surviving spouse's residence. This exemption is particularly relevant for those who have not remarried since their spouse's death, provided they meet the stipulated conditions related to the timing of the acquisition of the property. By adding this provision, Texas aims to honor the sacrifices made by public safety personnel and offer ongoing support to their families.

Summary

HJR116 proposes a constitutional amendment that allows the governing bodies of political subdivisions in Texas to offer an additional exemption from ad valorem taxation for the residences of qualifying surviving spouses of peace officers and firefighters who have died in the line of duty. This bill introduces much-needed financial relief to families who have suffered the loss of a loved one in service to their community by reducing the tax burden associated with their residence homestead.

Contention

While the concept of providing tax relief for grieving families is generally supported, potential points of contention include discussions about the financial implications for local governments. For municipalities, the passage of such exemptions could lead to reduced tax revenues, prompting debates about budgetary constraints and the ability to fund other community services. Additionally, the categorization and definitions of 'peace officers' and 'firefighters' as well as the potential for variation in local implementation may lead to discussions about fairness and equality across different jurisdictions.